CLA-2-61:OT:RR:NC:N3:361
Mr. T.C. Li
HMS Productions, Inc.
250 West 39th Street
NY, NY 10018
RE: The tariff classification of a woman’s knit top from China
Dear Mr. Li:
In your letter dated March 19, 2012 you requested a classification ruling.
The submitted garment, style 65257, is a woman’s top comprised of two different components. The front yoke and 3 ½ inch wide band at the bottom of the garment are constructed from 100 percent cotton woven fabric with cut out designs and embroidery. The balance of the garment is constructed from 97 percent viscose and 3 percent spandex knit fabric. The top features braided straps; gathering under the yoke; a narrow T-back; and a hemmed bottom. Because of the T-back design, most of the upper back is exposed when the garment is worn.
As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character based upon GRI 3 (b). The knitted man made fiber component of the garment imparts the essential character.
Your letter questions whether this garment would be classified as a dress. The garment extends to the upper thigh area. Based upon the garment’s length it does not provide sufficient coverage for modesty purposes to warrant classification as a dress.
We are returning your sample as requested.
The applicable subheading will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted: of man made fibers: tops: women’s. The duty rate will be 28.2% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Peggy Fitzgerald at 646-733-3052.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division